Calcutta H.C : Notice issued upon a company which was not in existence at time of issuance of notice due to its winding up, was insufficient to initiate proceedings against assessee who had taken over liability of said company earlier to issue of said notice and such fact was also made known to revenue

High Court Of Calcutta I.K. Agencies (P.) Ltd. vs. Commissioner of Wealth-tax Section : 17 Bhaskar Bhattacharya And Sambuddha Hakrabarti, JJ. AWT Nos. 1 To 3 Of 2003 March 11, 2011 JUDGMENT Bhaskar Bhattacharya, J. – A common question of law arises in these three appeals which were heard analogously. The question that arises for…

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